15/06/2026 13:28 - Economia
Documento fiscal argentino con múltiples sellos y timbres sobre una mesa de oficina, iluminado con luz cálida, con una calculadora y billetes de pesos argentinos al lado, representando la complejidad del sistema tributario nacional
During the 2023 presidential campaign, Javier Milei promised to eliminate 90% of taxes, which according to his team represented only 2% of GDP in revenue terms. Two years later, the balance shows a different reality: only 5 tributes were eliminated, all national and of little significance in total collection.
Javier Milei is Argentina's president, a libertarian economist who won the 2023 elections promising radical economic reforms and state reduction.
The Argentine Institute of Fiscal Analysis (Iaraf) presented its Tax Vademécum 2026, an exhaustive study identifying all active tributes in the country. The results show a structure that has barely changed:
| Government Level | Taxes 2024 | Taxes 2026 | Variation |
|---|---|---|---|
| National | 46 | 40 | -6 |
| Provincial | 25 | 28 | +3 |
| Municipal | 84 | 82 | -2 |
| TOTAL | 155 | 150 | -5 |
Context: Argentina is a federal republic with three levels of government: national (federal), provincial (23 provinces plus the Autonomous City of Buenos Aires), and municipal (local governments). Each level can levy taxes, creating the complex system described in this report.
The 5 eliminated tributes were all national internal taxes:
The elimination responded to the application of the Labor Modernization Law.
According to the report, a person or company does not necessarily pay all identified taxes, as that depends on:
The survey aims to show system complexity and multiplicity of taxable events.
Despite the high number of tributes, effective revenue collection is highly concentrated. Iaraf projected that in 2026, six taxes will explain 85% of consolidated fiscal revenue:
IVA (Impuesto al Valor Agregado) is the Value Added Tax applied to most goods and services.
Contributions to pensions, healthcare, and other social benefits managed by ANSES (National Social Security Administration).
Ganancias is the personal and corporate income tax, traditionally paid by workers and companies.
Ingresos Brutos is a provincial tax on business revenue, unique to Argentina and considered a cascading tax.
A tax on bank account transactions, commonly known as the 'check tax' (impuesto al cheque).
TISH (Health and Hygiene Inspection Tax) is a local business permit fee.
If we add fuels, import duties, export duties, and other municipal taxes, concentration rises to 94% of total revenue. In other words: 10 taxes provide practically all resources, while the remaining 140 explain barely 6%.
The report reveals that more than half of active taxes are municipal (82 of 150). Iaraf identified strong dispersion of local levies linked to:
Tigre (a municipality in Buenos Aires Province, known for its delta and tourism) has the most taxes in the country with 81 different levies. At the other extreme, Ushuaia (the southernmost city in the world, capital of Tierra del Fuego Province) has the lowest number with 53 taxes.
The Iaraf study also analyzes resource distribution among different government levels. For every $100 collected during 2026:
| Recipient | Percentage |
|---|---|
| Provinces and CABA (Autonomous City of Buenos Aires) | $35.3 |
| ANSES (National Social Security Administration) | $28.3 |
| National Treasury | $23.1 |
| Municipalities | $13.3 |
Consolidated tax revenue would reach in 2026 the equivalent of 26.6% of GDP, according to Iaraf projections.
The 2026 Tax Vademécum confirms that Argentina's tax structure maintains its high fragmentation. Despite changes introduced by Milei's administration, the system still shows strong dependence on a small group of taxes to sustain state revenue. The reduction of 5 taxes - all national and with low revenue impact - contrasts with ambitious campaign promises aimed at eliminating 90% of levies.
For international readers: Argentina has historically had one of the highest tax burdens in Latin America, with a complex system of overlapping taxes at federal, provincial, and municipal levels that has been criticized for discouraging formal employment and investment.
Source: La Voz | Argentine Institute of Fiscal Analysis (Iaraf)
Alfredo S. Quiroga
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